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國務院國資委近日印發(fa)《中央企業工資總額管理辦法》（國資委令第39號(hao)，以下簡稱《辦法》）。

《辦法(fa)(fa)》以(yi)(yi)習近平新時代中(zhong)國特色社會(hui)主(zhu)義思想(xiang)為指引，以(yi)(yi)建(jian)立健全與(yu)勞(lao)動(dong)力市場基(ji)本(ben)適應、與(yu)企(qi)業經濟效益和(he)(he)勞(lao)動(dong)生(sheng)產(chan)率掛鉤的工(gong)資決(jue)定(ding)和(he)(he)正(zheng)常增(zeng)長機(ji)(ji)制(zhi)，增(zeng)強企(qi)業活力和(he)(he)動(dong)力，促(cu)進(jin)企(qi)業實現高質(zhi)量發(fa)展(zhan)，推動(dong)國有資本(ben)做(zuo)強做(zuo)優做(zuo)大為目(mu)標，以(yi)(yi)出資人管資本(ben)為主(zhu)強化激勵約束建(jian)設為遵循，按照《國務(wu)院關于改革(ge)國有企(qi)業工(gong)資決(jue)定(ding)機(ji)(ji)制(zhi)的意見(jian)》（國發(fa)〔2018〕16號，以(yi)(yi)下簡稱《意見(jian)》）精(jing)神，在繼承以(yi)(yi)往有效經驗和(he)(he)做(zuo)法(fa)(fa)的基(ji)礎上，對現行中(zhong)央企(qi)業工(gong)資總額管理相關制(zhi)度辦法(fa)(fa)進(jin)行修(xiu)改和(he)(he)完善。

《辦法》明確對(dui)中(zhong)(zhong)央(yang)企(qi)(qi)業(ye)(ye)工(gong)(gong)資(zi)總(zong)額(e)實(shi)行(xing)(xing)分類(lei)(lei)管(guan)理。對(dui)主(zhu)業(ye)(ye)處于充分競爭行(xing)(xing)業(ye)(ye)和(he)(he)領域的(de)(de)商業(ye)(ye)類(lei)(lei)中(zhong)(zhong)央(yang)企(qi)(qi)業(ye)(ye)工(gong)(gong)資(zi)總(zong)額(e)預(yu)算原則上全部實(shi)行(xing)(xing)備案制管(guan)理，由(you)(you)企(qi)(qi)業(ye)(ye)董事(shi)會在依(yi)法依(yi)規的(de)(de)前(qian)提(ti)下，自主(zhu)決定年度工(gong)(gong)資(zi)總(zong)額(e)預(yu)算，國(guo)資(zi)委(wei)由(you)(you)事(shi)前(qian)核準(zhun)轉變為(wei)事(shi)前(qian)引導、事(shi)中(zhong)(zhong)監(jian)測和(he)(he)事(shi)后監(jian)督；對(dui)主(zhu)業(ye)(ye)處于關系國(guo)家安全、國(guo)民經(jing)濟命(ming)脈的(de)(de)重(zhong)要行(xing)(xing)業(ye)(ye)和(he)(he)關鍵領域、主(zhu)要承擔重(zhong)大專(zhuan)項任務的(de)(de)商業(ye)(ye)類(lei)(lei)中(zhong)(zhong)央(yang)企(qi)(qi)業(ye)(ye)和(he)(he)以提(ti)供公共產品或(huo)服務為(wei)主(zhu)的(de)(de)公益類(lei)(lei)中(zhong)(zhong)央(yang)企(qi)(qi)業(ye)(ye)，工(gong)(gong)資(zi)總(zong)額(e)預(yu)算繼(ji)續實(shi)行(xing)(xing)核準(zhun)制管(guan)理；對(dui)開(kai)展(zhan)國(guo)有資(zi)本投資(zi)、運(yun)營公司或(huo)者混合所有制改革等(deng)試(shi)點的(de)(de)中(zhong)(zhong)央(yang)企(qi)(qi)業(ye)(ye)，提(ti)出(chu)可以探索實(shi)行(xing)(xing)更加(jia)靈活高(gao)效的(de)(de)工(gong)(gong)資(zi)總(zong)額(e)管(guan)理方式。

《辦(ban)法》明(ming)確(que)對(dui)中(zhong)(zhong)(zhong)央(yang)企(qi)業工資(zi)總額實(shi)(shi)行分(fen)(fen)級(ji)管(guan)(guan)(guan)(guan)理(li)。按照《中(zhong)(zhong)(zhong)共中(zhong)(zhong)(zhong)央(yang) 國(guo)(guo)(guo)務(wu)院(yuan)關(guan)于深(shen)化國(guo)(guo)(guo)有企(qi)業改革的指(zhi)導意見》（中(zhong)(zhong)(zhong)發(fa)〔2015〕22號，以(yi)下簡(jian)稱中(zhong)(zhong)(zhong)發(fa)22號文(wen)件）、《國(guo)(guo)(guo)務(wu)院(yuan)辦(ban)公廳關(guan)于轉發(fa)國(guo)(guo)(guo)務(wu)院(yuan)國(guo)(guo)(guo)資(zi)委(wei)(wei)以(yi)管(guan)(guan)(guan)(guan)資(zi)本為主推進職能轉變方案(an)的通知》（國(guo)(guo)(guo)辦(ban)發(fa)〔2017〕38號）要求，結合當前中(zhong)(zhong)(zhong)央(yang)企(qi)業工資(zi)總額管(guan)(guan)(guan)(guan)理(li)實(shi)(shi)際，強調中(zhong)(zhong)(zhong)央(yang)企(qi)業工資(zi)總額實(shi)(shi)行分(fen)(fen)級(ji)管(guan)(guan)(guan)(guan)理(li)體(ti)制(zhi)(zhi)，國(guo)(guo)(guo)資(zi)委(wei)(wei)與(yu)中(zhong)(zhong)(zhong)央(yang)企(qi)業權責(ze)清晰、各司其職，國(guo)(guo)(guo)資(zi)委(wei)(wei)負(fu)責(ze)管(guan)(guan)(guan)(guan)制(zhi)(zhi)度、管(guan)(guan)(guan)(guan)總量、管(guan)(guan)(guan)(guan)監督，中(zhong)(zhong)(zhong)央(yang)企(qi)業負(fu)責(ze)管(guan)(guan)(guan)(guan)內部自主分(fen)(fen)配(pei)、管(guan)(guan)(guan)(guan)預算分(fen)(fen)解落實(shi)(shi)、管(guan)(guan)(guan)(guan)具體(ti)操作執行。

《辦法(fa)》緊緊圍繞中(zhong)發22號(hao)文件和(he)(he)《意見》關于“建立健全與(yu)(yu)勞(lao)動力市場基(ji)本適應(ying)、與(yu)(yu)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)經濟效(xiao)益和(he)(he)勞(lao)動生(sheng)產率(lv)掛(gua)鉤(gou)的(de)工(gong)(gong)資(zi)決定(ding)和(he)(he)正常增長機(ji)(ji)制”的(de)要求(qiu)，明確規定(ding)中(zhong)央(yang)(yang)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)工(gong)(gong)資(zi)總(zong)額預算(suan)主要按照效(xiao)益決定(ding)、效(xiao)率(lv)調(diao)(diao)整(zheng)、水(shui)(shui)平調(diao)(diao)控三個環節決定(ding)。一是(shi)中(zhong)央(yang)(yang)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)工(gong)(gong)資(zi)總(zong)額預算(suan)與(yu)(yu)利潤總(zong)額等(deng)(deng)經濟效(xiao)益指(zhi)標(biao)的(de)業(ye)(ye)績考核目標(biao)值掛(gua)鉤(gou)，并且根據目標(biao)值的(de)先進(jin)(jin)程度(du)確定(ding)不同的(de)預算(suan)水(shui)(shui)平，引導(dao)中(zhong)央(yang)(yang)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)通過(guo)完(wan)成高質(zhi)量發展(zhan)目標(biao)，帶動職(zhi)工(gong)(gong)工(gong)(gong)資(zi)總(zong)額合(he)理(li)有(you)(you)(you)序增長。二(er)是(shi)工(gong)(gong)資(zi)增長還應(ying)當(dang)通過(guo)人工(gong)(gong)成本投(tou)入產出效(xiao)率(lv)、勞(lao)動生(sheng)產率(lv)等(deng)(deng)指(zhi)標(biao)對(dui)標(biao)進(jin)(jin)行(xing)調(diao)(diao)整(zheng)，進(jin)(jin)一步協調(diao)(diao)不同效(xiao)率(lv)的(de)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)之間工(gong)(gong)資(zi)分(fen)配關系(xi)，提高企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)工(gong)(gong)資(zi)總(zong)額決定(ding)機(ji)(ji)制的(de)科學性與(yu)(yu)有(you)(you)(you)效(xiao)性。三是(shi)注重收入分(fen)配公平，國資(zi)委將按照國家有(you)(you)(you)關部(bu)門(men)發布(bu)的(de)工(gong)(gong)資(zi)指(zhi)導(dao)線和(he)(he)對(dui)非(fei)競爭類國有(you)(you)(you)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)的(de)工(gong)(gong)資(zi)調(diao)(diao)控要求(qiu)，對(dui)部(bu)分(fen)工(gong)(gong)資(zi)水(shui)(shui)平偏高、過(guo)高的(de)行(xing)業(ye)(ye)與(yu)(yu)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)，尤其是(shi)主業(ye)(ye)不屬于充分(fen)競爭行(xing)業(ye)(ye)和(he)(he)領域的(de)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)工(gong)(gong)資(zi)增長過(guo)快的(de)情況進(jin)(jin)行(xing)適當(dang)約束，確保企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)職(zhi)工(gong)(gong)工(gong)(gong)資(zi)的(de)水(shui)(shui)平與(yu)(yu)增長幅度(du)更加公平合(he)理(li)、規范有(you)(you)(you)序。同時，對(dui)中(zhong)央(yang)(yang)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)承擔重大專項(xiang)(xiang)任務、重大科技創新項(xiang)(xiang)目等(deng)(deng)特殊事(shi)項(xiang)(xiang)的(de)，《辦法(fa)》也明確將予以適度(du)支持。

《辦法》在從宏觀層面完善國家(jia)、企(qi)(qi)業(ye)(ye)(ye)(ye)(ye)和職工(gong)三者工(gong)資(zi)分(fen)配關系(xi)，加(jia)大出資(zi)人向中(zhong)央企(qi)(qi)業(ye)(ye)(ye)(ye)(ye)董事會授(shou)權的(de)同(tong)時，也同(tong)步對責(ze)任(ren)落實和制度配套進(jin)行了(le)規定。一是強調企(qi)(qi)業(ye)(ye)(ye)(ye)(ye)作(zuo)為(wei)內部(bu)(bu)分(fen)配的(de)責(ze)任(ren)主體，應(ying)當持(chi)續深(shen)化內部(bu)(bu)三項制度改革(ge)，構建(jian)企(qi)(qi)業(ye)(ye)(ye)(ye)(ye)內部(bu)(bu)管理人員能上能下、員工(gong)能進(jin)能出、收入(ru)能增能減(jian)的(de)市場(chang)化勞動用工(gong)和收入(ru)分(fen)配管理機制，切實承擔(dan)起搞好、搞活(huo)企(qi)(qi)業(ye)(ye)(ye)(ye)(ye)內部(bu)(bu)分(fen)配的(de)職責(ze)。二是加(jia)強監(jian)督檢查，明確(que)界定企(qi)(qi)業(ye)(ye)(ye)(ye)(ye)違規責(ze)任(ren)，并(bing)將(jiang)企(qi)(qi)業(ye)(ye)(ye)(ye)(ye)工(gong)資(zi)總額管理情況(kuang)納(na)入(ru)各(ge)項監(jian)督檢查范圍，與(yu)審計、巡視等工(gong)作(zuo)形(xing)成(cheng)合(he)力，確(que)保實現(xian)權責(ze)對等，監(jian)管到位。

【責任編輯：李瑛】